Solde de TVA a payer a l'AFC 500 TVA Due 399 TVA due a 8.0% (TN) 301b TVA due a 2.5% (TR) 311b TVA due a 3.8% (TS) 341b TVA préalable sur acquisitions (a récupérer) 479 TVA préalable sur biens et services 400 TVA préalable sur invest. et autres ch. 405 Base de calcul de TVA Chiffre d'affaires - total 200 Chiffre d'affaires imposable 299 Chiffre d'affaires imposable a 8.0% (TN) 301a Chiffre d'affaires imposable a 2.5% (TR) 311a Chiffre d'affaires imposable a 3.8% (TS) 341a Chiffre d'affaires imposable a 0% (export) 200-220 Chiffre d'affaires non-imposable a 0% (exclu) 200-230 Acquisition - total Acquisition de biens et services Acquisition de biens et services a 0% Babs0 Acquisition de biens et services a 8.0% (TN) Babs8 Acquisition de biens et services a 2.5% (TR) Babs25 Acquisition de biens et services a 3.8% (TS) Babs38 Acquisition de biens d'invest. et autres charges Acquisition de biens d'invest. et autres charges a 8.0% (TN) Binv8 Acquisition de biens d'invest. et autres charges a 2.5% (TR) Binv25 Acquisition de biens d'invest. et autres charges a 3.8% (TS) Binv38 TVA due a 2.5% (TR) 2.5% percent sale TVA 2.5% sur achat B&S (TR) 2.5% achat percent result = round((price_unit * 0.025) / 0.05) * 0.05 result = round((price_unit * ( 1 - (1 / 1.025))) /0.05) * 0.05 purchase TVA 2.5% sur invest. et autres ch. (TR) 2.5% invest. percent result = round((price_unit * 0.025) / 0.05) * 0.05 result = round((price_unit * ( 1 - (1 / 1.025))) /0.05) * 0.05 purchase TVA due a 3.8% (TS) 3.8% percent result = round((price_unit * 0.038) / 0.05) * 0.05 result = round((price_unit * ( 1 - (1 / 1.038))) /0.05) * 0.05 sale TVA 3.8% sur achat B&S (TS) 3.8% achat percent result = round((price_unit * 0.038) / 0.05) * 0.05 result = round((price_unit * ( 1 - (1 / 1.038))) /0.05) * 0.05 purchase TVA 3.8% sur invest. et autres ch. (TS) 3.8% invest percent result = round((price_unit * 0.038) / 0.05) * 0.05 result = round((price_unit * ( 1 - (1 / 1.038))) /0.05) * 0.05 purchase TVA due a 8.0% (TN) 8.0% percent result = round((price_unit * 0.080) / 0.05) * 0.05 result = round((price_unit * ( 1 - (1 / 1.080))) /0.05) * 0.05 sale TVA 8.0% sur achat B&S (TN) 8.0% achat percent result = round((price_unit * 0.080) / 0.05) * 0.05 result = round((price_unit * ( 1 - (1 / 1.080))) /0.05) * 0.05 purchase TVA 8.0% sur invest. et autres ch. (TN) 8.0% invest. percent result = round((price_unit * 0.080) / 0.05) * 0.05 result = round((price_unit * ( 1 - (1 / 1.080))) /0.05) * 0.05 purchase TVA due a 0% (Exportations) 0% percent sale TVA 0% exclue 0% excl. percent sale TVA 0% Importations de biens et services 0% import. percent purchase 100% dédouanement TVA 100% imp. percent purchase